Senate Bill 455

Enrolled Senate Bill (S)

DIGEST

Tax administration of mobile homes. Establishes an optional procedure by which a county treasurer may sell a mobile home assessed as personal property at auction to the highest bidder in order to satisfy the amount owed by the owner for delinquent personal property taxes, penalties, and collection expenses attributable to the mobile home. Modifies the definition of "inventory" under the property tax code to also include certain mobile homes or manufactured homes that are held for lease by the owner of a mobile home community. Modifies the definition of the "owner" of tangible property in the property tax code toTax administration of mobile homes. Establishes an optional procedure by which a county treasurer may sell a mobile home assessed as personal property at auction to the highest bidder in order to satisfy the amount owed by the owner for delinquent personal property taxes, penalties, and collection expenses attributable to the mobile home. Modifies the definition of "inventory" under the property tax code to also include certain mobile homes or manufactured homes that are held for lease by the owner of a mobile home community. Modifies the definition of the "owner" of tangible property in the property tax code toprovide that the term means the owner designated as the grantee, buyer, or other equivalent term in the title document or a bureau of motor vehicles (BMV) affidavit of sale or disposal, if a title document is ordinarily issued to an owner for that type of property. Specifies that a person owning a mobile home assessed as personal property on the assessment date of a year is liable for the taxes imposed for that year on the property. Requires a person to furnish certain information to the assessor within 30 days after the person places or allows a mobile home to be placed on land the person owns, possesses, or controls. Requires a person that operates a mobile home community to furnish certain information to the assessor within 30 days after: (1) the person places or allows a mobile home to be placed in the mobile home community; (2) a sale or lease of a mobile home previously held as inventory occurs; or (3) the status of a mobile home is changed to inventory. Provides that a county treasurer may not issue a permit to move or transfer the title to a mobile home unless the person requesting the permit has a state issued title, a court order, or a BMV affidavit of sale or disposal. Requires a person who is engaged to move a mobile home to visibly display the moving permit while the mobile home is in transit. Effective January 1, 2020, changes the information that the operator of a mobile home community must enter in the mobile home register of the mobile home community for each mobile home placed in the mobile home community. Provides with respect to civil, criminal, infraction, and ordinance violation actions that the $5 document storage fee becomes $2 on July 1, 2022, instead of July 1, 2017. Provides that a clerk of a court may not collect certain fees for small claims actions or civil actions filed through the Indiana electronic filing system adopted by the Indiana supreme court. Requires the BMV and the Indiana archives and records administration (IARA) to update the records retention schedule to provide for a retention period of 20 years for titles of mobile homes and manufactured homes. Urges the legislative council to assign to an appropriate interim study committee for study in 2017 questions concerning the distribution of court fees to cities and towns under IC 33-37-7-6.... View more